Le Rosoir: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Le Rosoir
Largest movements
- Tangible fixed assets +€125,404
up €125,404 (+189%), from €66,371 to €191,775
of which Furniture and vehicles: +€102,285
- Receivables within one year +€72,338
up €72,338 (+189%), from €38,314 to €110,652
of which Trade receivables: +€72,236
- Other debts +€122,987
up €122,987 (+94.6%), from €129,987 to €252,974
- Trade debts +€59,870
up €59,870 (+103%), from €58,272 to €118,142
of which Suppliers: +€97,065
- Profit (loss) carried forward +€15,230
up €15,230 (+18.0%), from -€84,545 to -€69,315
- Gross operating margin +€33,036
up €33,036 (+580%), from €5,694 to €38,730
- Depreciation +€4,560
up €4,560 (+27.4%), from €16,621 to €21,181
- Staff costs -€1,335
no longer reported in 2025 (was €1,335)
- Other operating charges +€766
up €766 (+53.3%), from €1,437 to €2,203
- Financial charges -€704
down €704 (-83.8%), from €840 to €136
of which Non-recurring financial charges: -€743
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €115,309 | €313,124 | +€197,815 | +172% |
| Fixed assets | 21/28 | €66,371 | €191,775 | +€125,404 | +189% |
| Tangible fixed assets | 22/27 | €66,371 | €191,775 | +€125,404 | +189% |
| Plant, machinery and equipment | 23 | €34,853 | €57,973 | +€23,120 | +66.3% |
| Furniture and vehicles | 24 | €31,518 | €133,803 | +€102,285 | +325% |
| Current assets | 29/58 | €48,938 | €121,349 | +€72,411 | +148% |
| Amounts receivable within one year | 40/41 | €38,314 | €110,652 | +€72,338 | +189% |
| Trade receivables | 40 | €37,878 | €110,114 | +€72,236 | +191% |
| Other amounts receivable | 41 | €436 | €539 | +€103 | +23.5% |
| Cash at bank and in hand | 54/58 | €10,531 | €9,659 | -€872 | -8.3% |
| Deferred charges and accrued income | 490/1 | €93 | €1,038 | +€945 | +1,016% |
| Total equity and liabilities | 10/49 | €115,309 | €313,124 | +€197,815 | +172% |
| Equity | 10/15 | -€74,545 | -€59,315 | +€15,230 | +20.4% |
| Contributions | 10/11 | €10,000 | €10,000 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€84,545 | -€69,315 | +€15,230 | +18.0% |
| Amounts payable | 17/49 | €189,854 | €372,439 | +€182,585 | +96.2% |
| Amounts payable within one year | 42/48 | €189,854 | €372,439 | +€182,585 | +96.2% |
| Trade debts | 44 | €58,272 | €118,142 | +€59,870 | +103% |
| Suppliers | 440/4 | €21,077 | €118,142 | +€97,065 | +461% |
| Bills of exchange payable | 441 | €37,195 | - | -€37,195 | |
| Taxes, remuneration and social security | 45 | €1,595 | €1,324 | -€271 | -17.0% |
| Taxes | 450/3 | €1,595 | €1,324 | -€271 | -17.0% |
| Other amounts payable | 47/48 | €129,987 | €252,974 | +€122,987 | +94.6% |
| Remuneration, social security and pensions | 62 | €1,335 | - | -€1,335 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,621 | €21,181 | +€4,560 | +27.4% |
| Other operating charges | 640/8 | €1,437 | €2,203 | +€766 | +53.3% |
| Gross operating margin | 9900 | €5,694 | €38,730 | +€33,036 | +580% |
| Operating profit (loss) | 9901 | -€13,699 | €15,346 | +€29,045 | |
| Financial income | 75/76B | - | €27 | +€27 | |
| Recurring financial income | 75 | - | €27 | +€27 | |
| Financial charges | 65/66B | €840 | €136 | -€704 | -83.8% |
| Recurring financial charges | 65 | €97 | €136 | +€39 | +40.3% |
| Non-recurring financial charges | 66B | €743 | - | -€743 | |
| Profit (loss) for the period before taxes | 9903 | -€14,539 | €15,237 | +€29,776 | |
| Income taxes | 67/77 | - | €7 | +€7 | |
| Profit (loss) for the period | 9904 | -€14,539 | €15,230 | +€29,769 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,539 | €15,230 | +€29,769 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.